You are an audit manager in an audit firm and double up as the Head of the Forensic investigation department. Your audit firm has recently been appointed the auditors of Phakalane Manufactures Ltd for the year ending 31 December 2020. The directors of Phakalane Manufactures Ltd have contacted your audit firm regarding a suspected fraud relating to payroll department. You have been assigned to undertake a forensic investigation

a) Explain the procedure you would follow to gather evidence on the suspected payroll fraud [25]